For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
Smithsonian Institution, research institution founded by the bequest of James Smithson, an English scientist. Smithson, who died in 1829, had stipulated in his will that should his nephew and heir himself die without issue, his remaining assets would pass to the United States and be used to found the Smithsonian Institution. The nephew died, heirless, in 1835, and the U.S. government was apprised of the endowment.